The Impact of Anti-Thin Capitalization Rules on Capital Structure
碩士 === 國立臺中科技大學 === 企業管理系碩士班 === 103 === Taiwan released the amended Article 43-2 of the Income Tax Act on the 26th of January, 2011 with Anti-Thin Capitalization Rules added. The rules indicate that from 2011, if the debt and equity financing ratio of corporations and its direct or indirect affilia...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ej5vr7 |